论当代会计学科的发展与变革薛云奎发展与变革，在一般意义上是指量变与质变的关系。但具体到会计领域。它却还有更深层次的涵义。因为会计学科的建立不仅有其自身的量变与质变规律、而且她还与其所处社会环境的变迁有着甚为密切的联系。本文试图从经济发展与制度变革、会... On the Development and Reform of Contemporary Accounting Discipline Xue Yunkui’s development and change mean the relationship between quantitative change and qualitative change in the general sense. But specific to the accounting field. It still has a deeper meaning. Because the establishment of accounting discipline not only has its own law of quantitative and qualitative change, but also has a very close relationship with the social environment in which it is located. This article attempts from the economic development and institutional change, will ...